Finance Act 2022

4 (1) In section 136 (car with a CO₂ emissions figure: post-September 1999 registration)—

(a) in the heading, for “post-September 1999 registration” substitute “registration from 1st October 1999 to IP completion day”;

(b) in subsection (1) after “October 1999” insert “but before IP completion day”;

(c) in subsection (3) after “(bi-fuel cars” insert “: registration from 1st January 2000 to IP completion day”.

(2) After section 136 insert—

“136A Car with a CO₂ emissions figure: registration on or after IP completion day

(1) This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate.

(2) The car’s CO₂ emissions figure is the figure specified in the qualifying emissions certificate unless more than one figure is specified, in which case the car’s CO₂ emissions figure is the figure specified as the CO₂ emissions (combined) figure.

(3) For the purpose of determining the car’s CO₂ emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.

(4) Subsection (2) is subject to—

(a) section 137A (bi-fuel cars registered after IP completion day), and

(b) section 138 (automatic car for a disabled employee).”